There is known such a semiconductor circuit that forms a spiral pattern on a semiconductor substrate by using thin film forming technique, and uses this pattern as an inductor element. When current flows in such an inductor element that is formed on a semiconductor substrate, magnetic flux is generated in the direction perpendicular to a spiral pattern. Nevertheless, since eddy currents are induced on the front side of the semiconductor substrate by this magnetic flux to cancel effective magnetic flux, there is such a problem that doesn't effectively function as the inductor element. In particular, since the higher a frequency of a signal which flows in the inductor element becomes, the more remarkable this inclination becomes, and consequently it is difficult to form a high frequency circuit including the inductor element on a semiconductor substrate.